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    <title>2025 (8) TMI 1289 - CALCUTTA HIGH COURT</title>
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    <description>Recovery from a tax ledger under a GST assessment was held liable to reconsideration where the record showed substantial payment or acknowledgment of the disputed tax, but the balance liability remained unresolved; the appellate order was set aside and the matter remanded, with recredit of the recovered amount to the petitioner&#039;s credit ledger. The supplier&#039;s payment obligation was treated as statutory, and the supplier was directed to discharge the outstanding GST/IGST liability arising from the supplies made, unless already paid. The writ petition thus succeeded to that extent, combining remand on the recovery issue with enforcement of the supplier&#039;s tax liability.</description>
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    <pubDate>Wed, 06 Aug 2025 00:00:00 +0530</pubDate>
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      <description>Recovery from a tax ledger under a GST assessment was held liable to reconsideration where the record showed substantial payment or acknowledgment of the disputed tax, but the balance liability remained unresolved; the appellate order was set aside and the matter remanded, with recredit of the recovered amount to the petitioner&#039;s credit ledger. The supplier&#039;s payment obligation was treated as statutory, and the supplier was directed to discharge the outstanding GST/IGST liability arising from the supplies made, unless already paid. The writ petition thus succeeded to that extent, combining remand on the recovery issue with enforcement of the supplier&#039;s tax liability.</description>
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